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Regarding Re-Export

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(Querist)
31 August 2010 Sir

If we purchase good from outside India i.e Import the goods and paid import duty on same.

After clearance from Custom house we get export order and we export the same goods outside India.

Then can we claim the refund of IMPORT duty which we had paid earlier.

Please explain and specified the section in which the above case pertain.

please give case ref. if possible.
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Arbind Aggarwal

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Arbind Aggarwal (Expert)
27 September 2010 Yes, u can claim duty drawback under section 74.

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